| Category |
Tax return form |
Due date for submission |
| Resident individual with business income |
B |
30 June |
| Resident individual with without business income |
BE |
30 April |
| Partnership |
P |
30 June |
| Non-resident individual with business income |
M |
30 June |
Non-resident individual with without business
income |
M |
30 April |
| Company |
C & R |
7th month after close of
accounting year-end |
| Employer return of employee remuneration |
E |
31 March |
| Notification in change of address |
|
Within 3 month of change |
| Company submission of tax estimation |
CP204 |
30 days before beginning of
basis period |
| Company submission of revised tax estimation |
CP204A |
6th or 9th month of basis
period |
| Company change of accounting period |
CP204B |
One month before beginning
of of new accounting period |
| Withholding tax-interest or royalty to non-resident |
CP37 |
Within one month after
payment |
Withholding tax-contract payment to non-resident
contractors |
CP37A |
Within one month after
payment |
Withholding tax-technical, management fees,
rental to nonresident |
CP37D |
Within one month after
payment |
